Court of Appeals for the Fifth Circuit September 23, 1993, 92-1545 (United States v. Roy W. Charroux and Harry J. James)

EMILIO M. GARZA, Circuit Judge:

Defendants, Roy W. Charroux and Harry J. James (“Charroux and James” or “defendants”), were convicted of conspiracy, attempted tax evasion, and signing a false tax return. They now appeal their convictions and sentences, and we affirm.

I

James, Charroux, Susan Petr, and James McClain were all in the real estate business in Dallas.